The provisions in the Constitution of 1845 relating to taxation were: (1) "Taxation shall be equal and uniform throughout the state. All property in this state shall be taxed in proportion to its value, to be ascertained as directed by law, except such property as two-thirds of both houses of the legislature may think proper to exempt from taxation. The legislature shall have the power to lay an income tax, and to tax all persons pursuing any occupation, trade, or profession: Provided that the term "occupation" shall not be construed to apply to pursuits either agricultural or mechanical."1

(2) "The legislature shall have power to provide by law for exempting from taxation two hundred and fifty dollars' worth of household furniture or other property belonging to each family in this state.' '2

There was no provision in the constitution of the Republic of Texas enjoining equality and uniformity of taxation, and the result was a mixed system of discriminating ad valorem and specific rates. The state constitution on this point, however, was patterned afer the Louisiana constitution which was adopted early in 1845.3 The exemption proposed by section twenty-eight is not found in any other state constitution at the time, and appears, therefore, to be a contribution to constitutional provisions relating to taxation.

The taxes levied during this first period of statehood were property, license, and poll taxes, and they will be considered in the order named.